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Offences by Companies.

Section 137 - Chhattisgarh SGST - OFFENCES AND PENALTIES - Chhattisgarh Goods and Services Tax Act, 2017 - Section 137 - 137. (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was commit .....

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hstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any negligence on the part .....

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an offence under this Act has been committed by a taxable person being a partnership firm or a Limited Liability Partnership or a Hindu Undivided Family or a trust, the partner or karta or managing trustee shall be deemed to be guilty of that offenc .....

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